Expertise: "As he was previously employed as an Officer of HM Customs and Excise for many years he is fully familiar with HMRC law, regulations, policy, procedures and guidance. As a result he is able to take a broader view of HMRC tax investigations, and achieve the best possible outcome for our appellant clients."

Recent work: Represented SHS International in a case to determine the tax status of amino acids imported for use in formulas for babies unable to take cow's milk as either food or medicine.

All aspects of VAT, customs and excise duty including technical matters and investigations. Money laundering.

Background

Tim spent 12 years in HM Customs & Excise (now HM Revenue and Customs), where he began his career at an international airport. He then moved on to a Local VAT Office and an excise team before joining the National Investigation Service (now Law Enforcement), where he was a case officer for numerous serious offences including VAT, customs duty and excise duty frauds.

Tim then broadened his experience by joining the Indirect Tax team at Deloitte & Touche for four years, followed by the Tax Investigations team at PricewaterhouseCoopers for three years. During this time, in addition to advising large corporations and smaller businesses on their tax affairs, he also appeared on several occasions as an expert witness for the defence representing persons accused of VAT fraud by HM

Customs & Excise.

Tim is listed as leading junior counsel for VAT in the Legal 500 (2011), (2012) and (2013).

Tim has an honours degree in law from Nottingham School and was called to the Bar in 2001.

Tim is a keen motorcyclist and footballer (from the comfort of his armchair nowadays). In 1982 he captained England Schools Under-18 football team and went on to have spells at Notts County FC and Mansfield Town FC.